Apply Now for the Nightclub Admission Tax Exemption!
Who pays the music venue admission tax?
Nightlife entertainment establishments that charge a fee, cover charge or ticket price for admission including complimentary tickets, are required to pay the 5% admission tax.
What type of venue is entitled to the live music venue admission tax exemption?
* A premise or location with a certificate of occupancy of 999 or less; and
* Hosting or presenting live music on at least 3 separate days per week on a regular schedule; and
* Hiring one or more musicians to perform the equivalent of sixteen individual performances per week; and
* Is current with all City of Seattle license and tax requirements; and
* Has not obtained more than three violations of law concerning public health, public safety, noise, licensing, taxing or permitting related to the ownership, possession, occupation, operation, use or maintenance of the location or premises. A venue that has had more than three violations in any twelve (12) month period shall be ineligible for a certificate of exemption for a period of one year from the date of the last violation.
For customer service and assistance with filling out the exemption application, please contact Rachel White at the Nightlife Technical Assistance program: firstname.lastname@example.org, or (206) 684-8504.
Visit the Revenue & Consumer Affairs division's website to download the application and instructions.
For general information regarding the admissions tax, and instructions on how to obtain a Certificate of Registration or other Certificate of Exemption, please visit http://www.seattle.gov/rca/taxes/ADMITAX/AdmissionsTax.htm or contact the Revenue and Consumer Affairs information number, (206) 684-8484.